Chapter-wise Weighting for the CA Foundation in 2026: Through the Institute of Chartered Accountants of India (ICAI), prospective chartered accountants begin with the CA Foundation Course. It is intended for people who want to work in accounting after completing their secondary education (Class X). After clearing the Class 10 exam, candidates can register, and if they pass the 12th exam, they can take the foundation exam.
Additionally, ICAI permits students who have completed the tenth grade to register on a provisional basis. As a result, we'll examine the CA Foundation Chapter-wise Weightage for the 2026 exam, offering insightful information about the format and main topics of the test.
| ICAI CA Foundation Exam 2026 Overview | |
|---|---|
| Particulars | Details |
| Organization | Institute Of Chartered Accountant Of India (ICAI) |
| Exam Name | CA Foundation |
| Level of Exam | National Level |
| Frequency | Thrice a Year (January, May/June, September) |
| Mode of Registration | Online |
| Mode Of Exam | Online |
| Number of Papers | 4 |
| Duration | 3 hours for Paper 1 & 2 2 hours for Paper 3 & 4 |
| Total Marks | 400 (100 for each paper) |
| Types of Questions | Subjective & Objective |
| Medium | Hindi or English |
| Negative marks | Only for Paper 3 and 4 (0.25), i.e., 1/4th of marks |
| Eligibility | Class 12 Passed or Appearing for Class 12 in Current Year |
| Exemptions | Applicants with Graduates and Postgraduates or Equivalent Qualification |
| Difficulty level | Moderate |
| Official Website | icai.org |
Click on any batch to view details and enrol instantly!
You will study a variety of topics in the CA Foundation course that will influence how you perceive business and accounting. Let's examine the CA Foundation Syllabus topics and their corresponding weights:
Paper 1: Principles and Practice of Accounting (100 Marks): This paper, which makes up a sizable chunk of the test with 100 marks, focuses on the basic principles and practical aspects of accounting.
Paper 2 is broken up into two sections: Business Laws (60 marks) and Business Correspondence and Reporting (40 marks). With 60 points, the first portion explores business laws. Effective communication in business settings is the focus of the second section, Business Correspondence and Reporting, which is worth forty marks.
Paper 3: Business Mathematics, Logical Reasoning, and Statistics (100 Marks): This test covers a wide range of topics and adds 100 marks to the final exam.
Paper 4: Business & Commercial Knowledge (40 marks) and Business Economics (60 marks): Paper 4 is divided into two pieces, much as Paper 2. With 60 points, Business Economics examines economic concepts in the context of business. 40 points are awarded in the second component, Business & Commercial Knowledge, which focuses on understanding business contexts.
Effective preparation requires an understanding of the CA Foundation Chapter-wise Weightage Distribution for each subject. Let's examine each topic's CA Foundation Chapter-wise Weightage in more detail.
CA Foundation Paper 1: Accounting Principles and Practice (100 Marks)
For Paper 1, Principals and Practice of Accounting, the CA Foundation chapter-wise weighting and mark distribution are mentioned in the table below, which helps students understand how marks are distributed across the various accounting syllabus chapters.
| CA Foundation Chapter-wise Weightage: Principals and Practice of Accounting | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | Theoretical Framework | 5 β 10 marks |
| 2 | Accounting Process | 25 β 30 marks |
| Bank Reconciliation Statement | ||
| Inventories | ||
| Concept and Accounting of Depreciation | ||
| 3 | Accounting for Special Transactions | 15 β 20 marks |
| 4 | Final Accounts of Sole Proprietor | 20 β 40 marks |
| Partnership Accounts | ||
| Financial Statements of Not-for-Profit Organizations | ||
| 5 | Introduction to Company Accounts | 10 β 15 marks |
The Foundation Paper 2 weighting and mark distribution for Sections A (Business Laws) and B (Business Correspondence and Reporting) are shown in the table below.
Business Laws, Section A (60 Marks)
| CA Foundation Chapter-wise Weightage (Section A): Business Laws | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | The Indian Contract Act, 1872 | 15 β 20 marks |
| 2 | The Sale of Goods Act, 1930 | 12 β 15 marks |
| 3 | The Indian Partnership Act, 1932 | 12 β 15 marks |
| 4 | The Limited Liability Partnership Act, 2008 | 03 β 05 marks |
| 5 | The Companies Act, 2013 | 10 β 12 marks |
| Topic | Chapter Name | Weightage |
|---|---|---|
| 1 | Communication | 4 β 6 marks |
| 2 | Sentence types and Vocabulary, Synonyms, Antonyms, Prefixes, Suffixes, Phrasal Verbs, Idioms | 8 β 12 marks |
| 3 | Comprehension Passage and Note-Making | 8 β 12 marks |
| 4 | PrΓ©cis Writing, Article Writing, Report Writing, Writing Formal Letters, Writing Formal Mails, RΓ©sumΓ© Writing, Meetings | 14 β 16 marks |
The CA Foundation's chapter-by-chapter weighting and mark distribution for each topic in Business Mathematics, Logical Reasoning, and Statistics are displayed in the comprehensive table below.
Business Mathematics in Part A (40 Marks)
| Topic | Chapter Name | Weightage |
|---|---|---|
| 1 | Ratio and Proportion, Indices and Logarithms, Equations and Matrices, Linear Inequalities | 8 β 12 marks |
| 2 | Time value of money | 12 β 16 marks |
| 3 | Permutations and Combinations, Sequence and Series, Sets, Relations and Functions, Basic applications of Differential and Integral calculus | 12 β 20 marks |
| Topic | Chapter Name | Weightage |
|---|---|---|
| 1 | Number series coding and decoding, odd man out, Direction tests, Seating arrangements | 12 β 14 marks |
| 2 | Blood Relations, Syllogism | 6 β 8 marks |
| Topic | Chapter Name | Weightage |
|---|---|---|
| 1 | Statistical representation of data, diagrammatic representation of data, frequency distribution, graphical representation of frequency distribution (histogram, frequency polygon, Ogive, Pie-chart), Measures of central tendency and dispersion (mean, median, mode, mean deviation, quartiles and quartile deviation, standard deviation, coefficient of variation, coefficient of quartile deviation) | 18 β 20 marks |
| 2 | Probability (independent and dependent events; mutually exclusive events), Total and compound probability, Bayes's theorem and Mathematical Expectation, Theoretical Distribution (Binomial Distribution, Poisson distribution β basic application, and Normal Distribution β basic applications) | 10 β 12 marks |
| 3 | Correlation and Regression (Scatter diagram, Karl Pearsonβs Coefficient of Correlation, Rank Correlation, Regression lines, Regression equations, Regression coefficients) | 4 β 6 marks |
| 4 | Index Numbers and Time series (Uses of Index Numbers, Problems involved in the construction of Index Numbers, Methods of construction of Index Numbers, Time Series Analysis β basic application including Moving Average Method) | 4 β 6 marks |
The chapter-wise weighting and mark distribution for Foundation Paper 4, which covers both Section A (Business Economics) and Section B (Business & Commercial Knowledge) of the CA Foundation exam, are shown in the table below.
Business Economics, Section A (60 Marks)
| Topic | Chapter Name | Weightage |
|---|---|---|
| 1 | Introduction to Business Economics | 9 β 12 marks |
| 2 | Theory of Demand and Supply, Theory of Production and Cost | 20 β 24 marks |
| 3 | Price Determination in Different Markets | 15 β 18 marks |
| 4 | Business Cycles | 9 β 12 marks |
| CA Foundation Chapter-wise Weightage (Section B): Business & Commercial Knowledge | ||
|---|---|---|
| Topic | Chapter Name | Weightage |
| 1 | Introduction to Business | 6 β 8 marks |
| 2 | Business Environment | 6 β 8 marks |
| 3 | Business Organizations | 6 β 8 marks |
| 4 | Government Policies for Business Growth | 6 β 8 marks |
| 5 | Organizations Facilitating Business | 6 β 8 marks |
| 6 | Common Business Terminologies | 6 β 8 marks |
CA Vipul Dhall is a first-attempt Chartered Accountant and All India Rank 43 in CA Finals, B.Com graduate from Hindu College, University of Delhi, he brings valuable corporate experience from PwC and Bharti Airtel, blending practical industry insights with a strong passion for teaching. With 6+ years of teaching experience, his mission is to inspire students to believe that the CA dream is achievable with the right guidance and discipline.
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